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Applicability of GST on byproducts of milling of Dal/ Pulses such as Chilka, Khanda and Churi/Chuni

In the Circular No. 189/01/2023-GST and 48th Meeting of GST Council, it is recommended to fully exempt the GST on byproducts of milling of Dal/ Pulses such as Chilka, Khanda and Churi/Chuni. Hence, with effect from the 1st January 2023, the said goods shall be exempt under GST vide S. No. 102C of schedule of notification No. 2/2017-Central Tax (Rate), dated 28.06.2017.


Further, as per the recommendation of the GST Council, given genuine doubts regarding the applicability of GST on the above goods, matters that arose during the intervening period are hereby regularized on an "as is" basis from the date of issuance o f Circular No. 179/11/2022-GST, dated the 3rd August 2022, till the date of coming into force of the above- said S. No. 102C and the entries relating thereto.


Thus in simple language, the GST Exemption will be applicable from 3rd August 2022 itself on by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi/Chuni

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